Annex 2

REGISTRY OF BUDGET, COMMITMENTS, PAYMENTS AND BALANCES

CAPITAL OUTLAY

SK of Barangay: City/Municipality: Sheet No.:

Budget Monitoring Officer: Province:
Program/Project/Activity:
Breakdown of Object of Expenditures
Information and (Insert
Particulars Date Reference Total Amount Office communication Furniture and additional
Equipment Technology Fixtures Object of
Equipment Expenditures)
a. Budget
Totals brought forward
Annual or Supplemental Budget/Adjustments
for the period:

Total Budget carried forward

b. Commitments
Totals brought forward
Commitments/Adjustments for the period:

Total Commitments carried forward

c. Payments
Totals brought forward

1
 Payments/Adjustments for the period:

Total Payments carried forward

Balance, Available Budget (a-b)

Balance, Unpaid Commitments (b-c)
Prepared and Certified Correct by:

____________________________
Signature over Printed Name __________
Budget Monitoring Officer Date

2
 Annex 2

CAPITAL OUTLAY (RBCPB-CO)

INSTRUCTIONS

A. The RBCPB-CO shall be maintained daily by the Budget Monitoring Officer by

Program/Project/Activity to record the budget (annual and supplemental budget),
commitments, payments and balances by object of expenditures for Capital Outlay. It shall be
accomplished as follows:

1. SK of Barangay – name of the barangay SK

2. Budget Monitoring Officer – name of the Budget Monitoring Officer
3. City/Municipality – the city or municipality of the barangay
4. Province – the province of the barangay
5. Sheet No. – shall be numbered as follows:
0000 – 000
Serial number (one series for each year)

Year
6. Program/Project/Activity – specific program/project/activity
7. Particulars – nature and details of the transaction
8. Date – date of source document/transaction
9. Reference - description and/or no. of the document supporting the transaction such as SK
Resolution, OR no., PO no., DV no., Check no., etc.
10. Total Amount – total amount of the budget, commitments, payments and balances
11. Breakdown of Object of Expenditures – breakdown of budget, commitments, payments
and balances by object of expenditures
12. Budget – consists of Annual and Supplemental Budget based on SK Resolution plus
totals brought forward, if any
13. Commitments – refer to the amounts committed to be paid during the period plus totals
brought forward, if any, for any lawful expenditure made by the accountable SK official
for and in behalf of the SK
14. Payments – the actual amount paid based on the check issued plus totals brought
forward, if any
15. Totals brought forward – refer to the total amount pulled forward from previous sheet to
the current sheet under Budget, Commitments and Payments
16. Totals carried forward – refer to the total amount at the end of a sheet under Budget,
Commitments and Payments that is forwarded at the beginning of the next sheet
17. Balance, Available Budget – total budget less commitments
18. Balance, Unpaid Commitments – total commitments less payments

3
B. For every added sheet, the total budget, commitments and payments shall be carried forward
in the respective portion of the succeeding sheet. The computation of the balance of available
budget and unpaid commitment shall be updated for every added sheet.
C. A new sheet shall be used at the beginning of each quarter.
D. This record shall be the basis for the preparation of the SBCPB, which shall be submitted to
the SK, as basis for the evaluation of the SK’s status of budget, Sangguniang Barangay and
COA Auditor concerned.
E. Every sheet shall be certified correct by the Budget Monitoring Officer and the date of
signing shall be indicated.

169

4
 Annex 2-a
REGISTRY OF BUDGET, COMMITMENTS, PAYMENTS AND BALANCES
CAPITAL OUTLAY

SK of Barangay: City/Municipality: Sheet No.:

Budget Monitoring Officer: Province:
Program/Project/Activity:
Breakdown of Object of Expenditures
Information and (Insert
Particulars Date Reference Total Amount Office communication Furniture and additional
Equipment Technology Fixtures Object of
Equipment Expenditures)
a. Budget
Totals brought forward
Annual or Supplemental Budget/Adjustments
for the period:

Total Budget carried forward

b. Commitments
Totals brought forward
Commitments/Adjustments for the period:

Total Commitments carried forward

c. Payments
Totals brought forward
Payments/Adjustments for the period:

5
 Total Payments carried forward

Balance, Available Budget (a-b)

Reversion of Available Budget
Balance, Available Budget after reversion
Balance, Unpaid Commitments (b-c)
Prepared and Certified Correct by:

____________________________ __________
Signature over Printed Name Date
Budget Monitoring Officer

6
 Annex 2-a

CAPITAL OUTLAY (RBCPB-CO)

INSTRUCTIONS

A. The RBCPB-CO shall be maintained daily by the Budget Monitoring Officer by

Program/Project/Activity to record the budget (annual and supplemental budget), commitments,
payments and balances by object of expenditures for Capital Outlay. It shall be accomplished as
follows:

1. SK of Barangay – name of the barangay SK

2. Budget Monitoring Officer – name of the Budget Monitoring Officer
3. City/Municipality – the city or municipality of the barangay
4. Province – the province of the barangay 5. Sheet No. – shall be numbered as follows:
0000 – 000
Serial number (one series for each year)

Year
6. Program/Project/Activity – specific program/project/activity
7. Particulars – nature and details of the transaction
8. Date – date of source document/transaction
9. Reference - description and/or no. of the document supporting the transaction such as SK
Resolution, OR no., PO no., DV no., Check no., etc.
10. Total Amount – total amount of the budget, commitments, payments and balances
11. Breakdown of Object of Expenditures – breakdown of budget, commitments, payments and
balances by object of expenditures
12. Budget – consists of Annual and Supplemental Budget based on SK Resolution plus totals
brought forward, if any
13. Commitments – refer to the amounts committed to be paid during the period plus totals brought
forward, if any, for any lawful expenditure made by the accountable SK official for and in behalf
of the SK
14. Payments – the actual amount paid based on the check issued plus totals brought forward, if any
15. Totals brought forward – refer to the total amount pulled forward from previous sheet to the
current sheet under Budget, Commitments and Payments
16. Totals carried forward – refer to the total amount at the end of a sheet under Budget,
Commitments and Payments that is forwarded at the beginning of the next sheet
17. Balance, Available Budget – total budget less commitments
18. Reversion of available budget – reversion of unexpended budget bringing the Balance, Available
Budget to zero
19. Balance, Available Budget after reversion – balance of available budget after reversion
20. Balance, Unpaid Commitments – total commitments less payments

B. For every added sheet, the total budget, commitments and payments shall be carried forward in the
respective portion of the succeeding sheet. The computation of the balance of available budget and
unpaid commitment shall be updated for every added sheet.

C. A new sheet shall be used at the beginning of each quarter.

D. This record shall be the basis for the preparation of the SBCPB, which shall be submitted to the SK, as
basis for the evaluation of the SK’s status of budget, Sangguniang Barangay and COA Auditor
concerned.

E. Every sheet shall be certified correct by the Budget Monitoring Officer and the date of signing shall be
indicated.